The following groups are not liable for the ACA penalty tax if they
do not get adequate health insurance. The list does not include all
groups who would not owe the tax.

1. Individuals with income below the income tax filing threshold
2. Individuals for whom the cost of getting health insurance
(net of ACA subsidies) would exceed 8% of household
income in 2014 (That percentage would rise in subsequent
years if premium growth exceeds income growth.)
3. Individuals in states that did not accept the ACA’s Medicaid expansion who would have qualified for Medicaid under the expansion
4. Members of Indian tribes
5. Members of certain religious faiths
6. Members of a health care sharing ministry
7. Individuals not legally in the U.S. (undocumented aliens)
8. Incarcerated individuals